Exhibit
      31.2








CERTIFICATION





I, Anthony
      Pintsopoulos ,
      the
      Chief Financial Officer of the registrant, certify that:





1.
      I have
      reviewed this annual report on Form 10-KSB of SRKP 3, Inc.;





2.
      Based
      on my knowledge, this annual report does not contain any untrue statement
      of a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements were
      made, not misleading with respect to the period covered by this annual report;





3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this annual report, fairly present in all material respects
      the financial condition, results of operations and cash flows of the registrant
      as of, and for, the periods presented in this annual report;





4.
      The
      registrant's other certifying officer and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Exchange
      Act Rules 13a-15(e) and 15d-15(e)) for the registrant and we have:





a.
      designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to
      ensure
      that material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this annual report is being
      prepared;





b.
      evaluated the effectiveness of the registrant's disclosure controls and
      procedures and presented in this annual report our conclusions about the
      effectiveness of the disclosure controls and procedures, as of the end of
      the
      period covered by this report based on such evaluation; and





c.
      disclosed in this report any change in the registrant's internal control
      over financial reporting that occurred during the registrant's most
      recent fiscal quarter (the registrant's fourth fiscal quarter in the case
      of
      an annual report) that has materially affected, or is reasonably likely
      to
      materially affect, the registrant's internal control over financial
      reporting; and





5.
      The
      registrant's other certifying officer and I have disclosed, based on
      our
      most recent evaluation of internal control over financial reporting, to the
      registrant's auditors and the audit committee of registrant's board of directors
      (or persons performing the equivalent functions):





a.
      all
      significant deficiencies and material weaknesses in the design or
      operation of internal control over financial reporting which are reasonably
      likely to adversely affect the registrant's ability to record, process,
      summarize and report financial information; and





b.
      any
      fraud, whether or not material, that involves management or other
      employees who have a significant role in the registrant's internal control
      over financial reporting.








/s/ Anthony
      Pintsopoulos


Name: Anthony
      Pintsopoulos


Title:  
      Chief Financial Officer


(Principal
      Financial
      and Accounting Officer)


March
      29,
      2007